Federal Payroll Tax Forms (U.S.)

Federal payroll tax forms are used by U.S. employers to report wages paid to employees and to file and pay required payroll taxes. These forms are administered by the Internal Revenue Service (IRS) and are a core part of employer payroll compliance.

Employers are responsible for completing the correct payroll forms, filing them on time, and retaining copies for recordkeeping purposes.

Overview of Federal Payroll Tax Forms

Federal payroll tax forms generally fall into three categories:

• Employee withholding forms
• Employer payroll tax reporting forms
• Annual wage and tax statements

The specific forms an employer must file depend on factors such as the number of employees, payroll frequency, and tax liabilities.

Form W-4 – Employee Withholding Certificate

Form W-4 is completed by employees to determine the amount of federal income tax withheld from their wages. Employers use the information provided on Form W-4 to calculate payroll withholding.

Official IRS guidance for Form W-4 is available on the Form W-4 page.

Form 941 – Employer’s Quarterly Federal Tax Return

Form 941 is used by employers to report federal income tax withheld from employee wages and both the employer and employee portions of Social Security and Medicare taxes.

IRS instructions and filing guidance are available on the Form 941 page.

Form 940 – Federal Unemployment Tax Act (FUTA) Return

Form 940 is used to report and pay Federal Unemployment Tax (FUTA). FUTA tax is paid solely by employers and supports unemployment compensation programs.

Additional IRS guidance is available on the Form 940 page.

Form W-2 – Wage and Tax Statement

Form W-2 reports an employee’s annual wages and the taxes withheld from those wages. Employers must provide Form W-2 to employees and file copies with the Social Security Administration.

IRS information about Form W-2 is available on the Form W-2 page.

Form W-3 – Transmittal of Wage and Tax Statements

Form W-3 is used to transmit Copy A of Forms W-2 to the Social Security Administration. It summarizes total wages and taxes reported by the employer.

IRS guidance for Form W-3 is available on the Form W-3 page.

Payroll Tax Deposit Requirements

In addition to filing payroll forms, employers must deposit payroll taxes according to their assigned IRS deposit schedule.

Deposit rules and schedules are explained in the IRS Employment Taxes guidance available at Depositing Employment Taxes.

Payroll Recordkeeping

Employers must retain payroll tax forms and related records for required retention periods. Most federal payroll records must be kept for at least three to four years.

IRS recordkeeping requirements for employers are explained on the IRS Recordkeeping page.

Why Federal Payroll Tax Forms Matter

Proper use of federal payroll tax forms helps employers meet federal tax obligations, avoid penalties and interest, provide accurate wage information to employees, and maintain compliant payroll records.

Federal payroll tax forms are part of broader employer payroll responsibilities described in the Payroll Compliance Guide for U.S. Employers.

M. Spik

Editor
25 years of experience managing tax, accounting, payroll, and employment-related information portals. Editor of Accounting Portal since 2011.
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